https://www.taxtmi.com/caselaws?id=68009 The Income Tax Appellate Tribunal (ITAT) determined that the trust was registered under section 12A from its inception, allowing application of sections 11 and 12. The ITAT found that the trust's total income did not exceed the threshold, relieving it from the obligation to furnish audited accounts. The ITAT concluded that the donations received were corpus donations, exempting them from income tax treatment. The appeals were partly allowed, affirming the treatment of corpus donations and registration status while dismissing other grounds. en-us Wed, 16 Jan 1991 00:00:00 +0530 Wed, 16 Mar 2011 12:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68009 The Income Tax Appellate Tribunal (ITAT) determined that the trust was registered under section 12A from its inception, allowing application of sections 11 and 12. The ITAT found that the trust's total income did not exceed the threshold, relieving it from the obligation to furnish audited accounts. The ITAT concluded that the donations received were corpus donations, exempting them from income tax treatment. The appeals were partly allowed, affirming the treatment of corpus donations and registration status while dismissing other grounds. Case-Laws Income Tax Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68009